{"id":74337,"date":"2025-11-07T08:37:28","date_gmt":"2025-11-07T03:07:28","guid":{"rendered":""},"modified":"2025-11-07T08:37:28","modified_gmt":"2025-11-07T03:07:28","slug":"petition-partly-dismissed-under-section-161-limited-liberty-to-appeal-against-penalty-under-section-74-9-subject-to-deposit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74337","title":{"rendered":"Petition partly dismissed under Section 161; limited liberty to appeal against penalty under Section 74(9) subject to deposit."},"content":{"rendered":"<p>Petition partly dismissed under Section 161; limited liberty to appeal against penalty under Section 74(9) subject to deposit.<br \/>Case-Laws<br \/>GST<br \/>HC partially dismissed the petition under Section 161 of the respective GST enactments challenging levy of penalty under Section 74(9) for belated payment of admitted SGST\/CGST. The petitioner, having discharged the tax on specified dates, was granted limited liberty to file a statutory appeal against the impugned order dated 14.08.2023 within 30 d<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93960\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition partly dismissed under Section 161; limited liberty to appeal against penalty under Section 74(9) subject to deposit.Case-LawsGSTHC partially dismissed the petition under Section 161 of the respective GST enactments challenging levy of penalty un<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74337","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74337"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74337\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}